개별주택가격 산정대지면적에 대한 논의: 지방세법상 주거용 부속토지와 관련하여

According to Article 2 (1) of the Housing Act, a house under the Local Tax Act includes a residential building and its attached land. The standard market price of an individual (single-family) house applied under the Local Tax Act is the price announced under the Act on the Public Announcement of Real Estate Values. However, there is a controversy in terms of operation regarding the scope of ‘residential land’ that constitutes the individual housing price. The controversy is whether the lot area calculated for individual housing prices under the Act on the Public Announcement of Real Estate Values and the land attached for residential use under the Local Tax Act are the same. The lot area calculated for individual housing prices is directly reduced to the land price for the individual housing price. Here, it is unclear whether the ‘lot area calculated’ for individual housing prices according to the Act on the Public Announcement of Real Estate Values and the land attached for residential use (i.e., the area of ​​land subject to property tax (for housing)) under the Local Tax Act that applies that individual housing price as the standard market price can be considered the same. Furthermore, concerning the principle of substance over form, if the ‘principle of current status imposition’ is applied, confusion in determining the scope of residential land will further aggravate. The lot area must be accurately specified to calculate the exact land price that constitutes an individual housing price. In some cases, however, the lot area calculated for the individual housing price does not match the area of ​​the land attached for residential use under the Local Tax Act due to reasons such as grouped sites and special-type housing or current status imposition, which reveals a fundamental problem. This study pointed out the problem of inconsistency between systems. It proposed a plan as an improvement measure to allow local governments to request separate verification according to the principle of current status imposition and to unify the lot area calculated through re-verification by the real estate agency (or appraiser). Furthermore, this study proposed a system improvement through the unification of the lot area calculated, which is the land attached to individual housing, under the Act on the Public Announcement of Real Estate Values and the Local Tax Act. The individual housing price is used as a standard for imposing various taxes. Since the lot area calculated is a component of individual housing prices and determines the level of tax imposition, it is deemed that it requires further discussion.